A White Heron free essay sample

â€Å"A White Heron† by Sarah Orne Jewett recounts to the tale of a little youngster named Sylvia who needs to settle on the troublesome choice whether to tell a tracker where an uncommon winged animal is living. Sylvia lives with her grandma, Mrs. Tilley, out in the nation. Every day she takes out her grandmother’s bovine, Mistress Molly, to eat grass. One day on her way back home, she experiences a man in the forested areas who advises her he is lost and might want a spot to remain. Mrs. Tilley permits him to remain, and keeping in mind that they all acclimate, the youngster clarifies he’s an ornithologist scanning for an uncommon winged animal, a white heron. He will pay ten dollars to whoever can assist him with finding the fowl. Sylvia and the man search, yet continually turn up with hardly a penny. One night she chooses to climb a tree where she accepts the heron may be. We will compose a custom exposition test on A White Heron or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page She recognizes the flying creature and returns home to illuminate the man. In spite of the fact that Sylvia later laments this choice, she has a difference in heart and says nothing regarding finding the feathered creature. He in the long run leaves without the flying creature or information on where it’s covering up. Jewett shows how settling on a last chance choice is consistently a hard decision to make. The title of the story, â€Å"A White Heron†, infers that it will be a significant image. A white heron is a logical image as it can mean various things to various individuals. In this particular story it represents life and the tracker represents demise. In the event that Sylvia parts with the mystery of where the heron is stowing away, she will basically surrender his life to the tracker. He will be slaughtered. She perseveres and doesn’t let him know where the heron is in spite of the fact that she realizes that in the event that she did, she would get a wonderful prize. The heron is a physical image since it tends to be contacted. It is indicated commonly all through the story, â€Å"She recalls how the white heron came flying through the brilliant air and how they viewed the ocean and the morning together, and Sylvia can't talk; she can't divulge the heron’s mystery and give its life away† (628). She feels like she is one of them and they have had a unique second. The heron is likewise utilized as a visual image in this story. â€Å"The flying creatures sang stronger and stronger. Finally the sun came up bewilderingly brilliant. Sylvia could see the white sails of boats out adrift, and the mists that were purple and rose-shaded and yellow from the start started to blur away† (627). There is a picture painted out for the peruser to perceive what Sylvia is seeing. Jewett utilizes symbolism to help bring up an association between two superfluous thing, Sylvia and the white heron. There are numerous metaphors all through the entire story, â€Å"Sylvia started with most extreme fortitude to mount to its highest point, with shivering enthusiastic blood flowing the channels of her entire edge, with her exposed feet and fingers, that squeezed and held like bird’s paws to the huge stepping stool coming to up, nearly to the sky itself† (627). What's more, in an alternate occasion: â€Å"Now look down once more, Sylvia, where the green swamp is set among the sparkling birches and dim hemlocks; there where you saw the white heron once you will see him once more; look! White spot of him like a solitary skimming quill comes up from the dead hemlock and becomes bigger, and rises, and approaches finally, and passes by the milestone pine with consistent range of wing and outstretched slim neck and peaked head† (628). The utilization of the heron as an image of life and the tracker as an image of death truly shows a complexity among great and abhorrence. It isn’t about the cash for Sylvia. It’s about making the best decision and settling on the choice she felt was the right one.

Stress Essay Example for Free

Stress Essay 1.0Introduction We for the most part utilize the word pressure when we feel that everything appears to have gotten excessively, we are over-burden and miracle whether we truly can adapt to the weights put upon us. Anything that represents a test or a danger to our prosperity is a pressure. A few burdens make you go and they are beneficial for you, with no worry at all many state our lives would be exhausting and would likely feel silly. Nonetheless, when the anxieties sabotage both our psychological and physical wellbeing they are terrible. In this content we will concentrate on pressure that is awful for you. Stress is your body’s reaction to change. It’s an individual thing. A situation’s that one individual discovers upsetting may not trouble another person. For instance, one individual may get tense when driving; someone else may discover driving a wellspring of unwinding and delight. Something that causes dread in certain individuals, for example, rock climbing, might be a good time for other people. There’s no real way to state that one thing is awful or distressing on the grounds that everyone’s extraordinary. Not all pressure is terrible, either. Addressing a gathering or watching a nearby football match-up can be unpleasant, yet they can be fun, as well. Life would be dull without some pressure. The key is to oversee pressure appropriately, in light of the fact that undesirable reactions to it might prompt medical issues in certain individuals. Numerous individuals experience worry as they consolidate occupied lives and the requests of study while attempting to likewise spare time for loved ones. For certain individuals, stress turns out to be very nearly a lifestyle. We as a whole encounter long winded pressure, preparing for a significant test, finishing and significant paper, maybe preparing for a significant a lifestyle. We realize that pressure delayed timeframe, can have increment certain wellbeing dangers, to avoid anything related to the way and tear that happens to connections and general prosperity. The straightforward guide use materials adjusted from a few school grounds with dynamic pressure decrease programs. It investigates the cause of pressure and gives some fundamental approaches to survey the degree of stress you might be feeling and than recommend some simple to join approaches to diminish the degree of stress. Despite the fact that we as a whole discussion about pressure, it frequently isn’t clear what stress is extremely about. Numerous individuals believe worry to be something that transpires, an occasion, for example, a physical issue or an occupation misfortune. Others imagine that pressure is what befalls our body, psyche, and conduct in light of an occasion (E.g. heart beating, tension, or nail gnawing). While stress involves occasions and our reaction to at that point, these are not the most significant variables. Our contemplations about the circumstances wherein we end up are the basic factor. When something transpires, we consequently assess the circumstance intellectually. We choose if it is threatening to us, how we have to manage the circumstance, and what aptitudes we can utilize. On the off chance that we conclude that the requests of the circumstance exceed the abilities we have, at that point we name the circumstance as upsetting and respond with the exemplary press ure reaction. In the event that we conclude that our adapting aptitudes exceed the requests of the circumstance, at that point we don’t consider it to be distressing. Stress isn't something bizarre to our day by day life these days. Everyone may feel pressure when they are confronting terrible circumstance. For the most part, expression of stress has been utilized in sociology inquire about since a notable clinical master; Selye spearheaded the examination for mental worry in 1950’s. Cox Brockley (1984) expressed that pressure is a recognition wonder which exists from an examination between the order given and capacity of an individual to execute he task effectively. Uneven circumstance in this system will lead into pressure understanding and eventually into stress response. Close to that, stress is an example of pessimistic (physiological, mental) reactions happening in circumstances where individuals see dangers to their prosperity which they might be not able to meet (Lazarus Folkman, 1984). Selye (1978) characterize singular worry as the expressed of weight or pressure when the individual responds to a stressor. 1. Foundation of the examination 1.1.1Reading (types) Basically, stress is a condition of individual in a reaction to the upgrade of a stressor (anything that possibly prompts change since changes are upsetting for a living being) and coming about hardship (Boss, 1987). Stress is typical and nonpartisan (neither positive nor negative) (Boss, 1988; Selye, 1956). It is a constant result variable in that there are degrees of stress (Boss, 1988) just as an all out factor. Sorts of individual pressure dependent on degrees of stress included denied, ideal and over the top (Selye, 1956). A determined level of pressure may bring about a pool of inspiration while ideal pressure will in general lead to inspiration. Over the top pressure may prompt emergency. Stress can emerge out of any circumstance or felt that causes you to feel baffled, irate, or on edge. Everybody sees circumstances contrastingly and has diverse adapting abilities. Consequently, no two individuals will react the very same route to a given circumstance. Also, not all circumstances that are named distressing are negative. Confronting the mid-term test, finishing the proposal and accomplishing the evaluations work for each subject may not be seen as compromising. Be that as it may, we may feel that circumstances are upsetting in light of the fact that we don’t feel completely arranged to manage them. Stress is a typical piece of life. In little amounts, stress is acceptable; it can rouse you and assist you with getting increasingly gainful. Nonetheless, an excessive amount of pressure, or a solid reaction to stress can be hurtful. How we see a pressure inciting occasion and how we respond to it decides its effect on our wellbeing. We might be roused and stimulated by the occasions in our lives, or we may consider some to be upsetting and react in a way that may negatively affect our physical, mental, and social prosperity. In the event that we generally react in a negative manner, our wellbeing and satisfaction may endure. By getting ourselves and our response to stretch inciting circumstances, we can figure out how to deal with pressure all the more successfully. In the most precise significance, stress the board isn't tied in with figuring out how to maintain a strategic distance from or get away from the weights and choppiness of present day living; it is tied in with figuring out how to acknowledge how the body responds to these weights, and about figuring out how to create aptitudes which improve the body’s modification. To learn pressure the executives is to find out about the brain body association and to how much we can control our wellbeing from a positive perspective. Stress is accepted to be brought about by the different issues that exist, for example, issues at school, budgetary issues, family issues and issues in their environmental factors. Young people additionally experience pressure since they are now and again caught between settling on choices which is to adhere to rules and arranges or to be free and find the world like they should. Youngsters in the earlier days were prepared for things that were appropriate with their age so they can utilize it to deal with their lives. As indicated by Zulkifli (1988), young people consistently face issues in altering. Young people particularly the individuals who are understudies consistently face learning issues, profession the executives and furthermore issues in fathoming individual and social issues. These are the variables that add to worry throughout everyday life. Understudies are beginning to move from a real existence that is subject to others to an actual existence that needs them to discharge the reliance and begin conveying their own duties. Morris (1990) expressed that young people consistently face worry in school and they contend with one another to show signs of improvement grades. Levine, 1970 (in Dobson, 1980), clarified that pressure have a relationship with a particular circumstance like a learning domain in school and the powerlessness to accomplish work consummately and the inability to accomplish whatever is wanted. The issues of understudies doing things like punching educators, reviling, defaming and harming instructors, prostitution and others calls for specialists to see the referenced marvels is associated with the pressure circumstance among young people. Adams (1983, in Kamaruddin, 1997) expressed that the most serious issue among tutoring adolescents is the issues related with their tutoring. Other than that, issues that female understudies need to manage are correspondence and family issues. For the male understudies, their side issues are issues with engaging in sports, amusement and furthermore money related issues. The numerous obligations and weight cause worry to the young people like the need to accomplish great scholarly evaluations, character building and furthermore great mentality other than attempting to grasp with their own needs. For some youthful grown-ups, school is the best time of life. These basic long stretches of change can likewise be under disapproved by melancholy, uneasiness, substance, misuse and dietary issue. Stress exists from the adjustment in an individual’s thinking and their way of life these days. Presently, people have changed in their discernments and the manner in which they decipher this life. Understudies in their teenagers are the ones who are experiencing the transitional stage, which is a middle of the road of adolescence and adulthood. During the youngster years, a ton of organic, physical, mental and enthusiastic changes are occurring, just as the adjustments in duty and job. So as to settle these changes, the understudies are constantly stood up to with issues and clashes (Asri, 2002). For certain understudies who are not equipped for managing it, the progressions will make pressure and strain to them. On the off chance that it isn't managed in the beginning times, the understudy may encounter mental issues (Newman, 2005). As a UiTM KBM understudies, study itself is possibly unpleasant with a wide range of and at times clashing weights (perusing complex specialized or hypothetical material, composing assignments for cutoff times, working low maintenance, having a ‘successful’ public activity, family request) maybe topping close to the tests, which themselves explicitl

Print Media Communication Essay Example | Topics and Well Written Essays - 1500 words

Print Media Communication - Essay Example Studies directed around there of showcasing, for example, have included different zones, for example, brain research and etymology, which cutting-edge further the degree and impact of print media publicizing. Also, print media keeps on standing out realized by the way that individuals are excessively visual, and as previously mentioned, the appearance of new innovation in print, delivering creative way to deal with printing of full shiny hues, use of infectious duplicate just as greater creation and more extensive circulation. Thus, the impact and intrigue of print media can't be limited regardless of whether it confronted dangers from electronic media, as customers despite everything read, contact and hold print materials. This paper will break down speculations with respects print media correspondence and how these intrigue to purchasers all in all. Additionally, three print promotions from various sources will be assessed dependent on the correspondence speculations and psycho-etymological investigations directed in the ongoing decades. The effectivity of these materials in drawing in crowd will likewise be surveyed. The commitment of publicizing and advancement in the development of language and mainstream society can't be limited. ... Comparative disputes are delivered by Mitchell (1983) who sees that redundancy inside the content of a perusing improves memory of the content. Mitchell (1983) fights that a 'rhyme' and different advancements in the utilization of language fortify the productivity of the content just as builds its memorability. Besides, Mitchell has indicated that specific language used in ad is progressively noteworthy that exacting language. This is bolstered by the examination led by Craik and Tulving (1975) on the handling and maintenance of words. Craik and Tulving (1975) see that the guidance of the content to 'structure pictures from wordsleads to magnificent maintenance.' The previously mentioned is suggestive of Hall's (1980) hypothesis found in his article 'Encoding/Decoding' in which the writer fights that watchers utilize the procedure of 'arrangement' in their treatment of the content. Additionally, Warlaumont (1995) sees that 'vagueness' 'adds to inclusion, polysemy, and oppositional translating' which can additionally help specialists perceive the connection with respects the plan of the ad or how it convinces the watchers. The hypothesis on undercover and ostensive interchanges can likewise be used to additionally survey if the qualities of the brand contribute in enlarging its degree and effectuality (Hackley 2006). These speculations are significant in the evaluation of the viability of promoting material s. III. Standard CAMERA ADVERTISEMENT Source: National Geographic Magazine, March 2006 Issue Numerous companies during the previous decades embraced ecological or species assurance and mindfulness venture as a piece of their promoting strategy. Standard utilized a similar procedure named as Canon Evirothon. The viability of

Marley and Us John Grogans Narrative Devices - Literature Essay Samples

Human life is complicated. With all of the activities we pack into one day, it’s a wonder how we get any time to just breathe and take in the beauty of life. For dogs, it is just the opposite. A dream come true is to get few scraps of leftovers from the dinner table. The worst nightmare is to have to take a bath, and a lifetime goal is to finally catch one of those rabbits in the front yard. Dogs naturally enjoy the simple things in life every single day. Marley, a Labrador retriever, is an unintentional constant nuisance in his home. As his owners balance their marriage, jobs, and kids, Marley slowly makes his way to the bottom of the priorities list. All the while, Marley unreservedly loves and seizes each moment without ever looking back. In Marley and Me, the heartwarming story of the world’s most terrible dog, John Grogan uses powerful metaphorical language, parallelism, imagery, and syntax to reveal the many lessons we can learn from our unconditionally loving pet s. Grogan is a very figurative writer and frequently puts a unique perspective on Marley’s outrageous actions and behaviors by employing witty metaphorical language. Marley is described as â€Å"broad as a bulldozer† and his tail â€Å"as thick and as powerful as an otter’s† (Grogan 24). When John and his wife Jenny take Marley for walks, Marley strolls like a runaway locomotive strolls† (Grogan 26). Their atrocious canine cost them thousands of dollars over the years with all of the repairs that had to be made. It was â€Å"like [they] were living with a wild stallion† (Grogan 56). When the Grogans try to contain Marley with a giant kennel, they come home to a kennel door that â€Å"stood wide open, swung back like the stone to Jesus’ tomb on Easter morning† (Grogan 173). Readers are astounded by the fact that the Grogans keep their awful dog around, but slowly grow more attached to this dog who never means any harm but acts only o ut of playfulness and curiosity. As John Grogan falls more and more in love with his best friend Marley, he uses multiple instances of parallelism to emphasize not only the crazy behaviors of Marley, but also the effects of these behaviors. It is true that Marley â€Å"was big†¦was powerful†¦[and] was unpredictably crazy† (Grogan 43). It is true that Marley was â€Å"a chewer of couches, a slasher of screens, a slinger of drool, [and] a tipper of trash cans† (Grogan 279). But it was also true that Marley’s shenanigans brought the Grogans closer as a family. When Jenny, a stressed out new mother, decided that Marley needed to go, John realized how much he would miss his horrid hound. He made up excuses for her request: â€Å"She couldn’t mean it. She loved this dog. She adored him†¦she was upset. She was stressed†¦she would reconsider† (Grogan 139). These cases of parallelism intensify the emotions at play in the text, and underscore an important message: though Marley was an unruly dog, John begins to recognize the fact that Marley only does things out of love and never intentionally does any harm. Grogan also uses strong imagery to paint a vivid picture for his readers; his retelling of events can stir up very real emotions. There is one use of imagery in the book that creates an entertaining image: â€Å"Marley was off my lap and scrambling out the window of our moving car†¦but was up in the air†¦hind legs clawing for a foothold†¦suspended upside down by his tail† (Grogan 79). Imagery also becomes important when John and Marley went to the beach. There is a tone of unadulterated joy as â€Å"Marley [dashes] for the water, kicking sand†¦[crashing] into the surf†¦tails wagging†¦jaws clamping playfully† (Grogan 201). Some of the emotions brought up by Grogan are not as lighthearted. At one point in the book, John’s neighbor is stabbed and Marley keeps watch as John holds the victim until the cops come. Grogan recalls that â€Å"[Marley’s] muscles bulged at the neck; his jaw was clenched; the fur between his shoulder blad es bristled† (119). This scene keeps readers engaged and in awe of the first real sign that Marley is a courageous, level-headed dog. From the unwavering loyalty of Marley, we can learn yet another life skill. Overall, Grogan utilizes clever syntax throughout his writing. Nearly every chapter begins with a short, pointed statement that instantly gets the reader asking questions and wanting to know more. For example, Grogan begins chapter 11 with the words â€Å"This pregnancy was different,† which immediately get readers involved and accurately transition into what the chapter will be about (93). Grogan purposefully employs relatively short paragraphs in the entirety of the novel, changing topics seamlessly and keeping the readers engaged. The same tactics are used at the end stages of chapters, where Grogan again directs pointed sentences at his readers, such as, â€Å"A week later, Jenny was knocked up† (112). Grogan’s chapters always conclude with surprising sadness, joy, or (in this case) humor. These strategies effectively tangle readers into Grogan’s heartwarming stories, furthering Grogan’s purpose and the themes of his novel. Marley started out as a mere puppy, bought by John and Jenny to prepare themselves for parenthood. However, Marley ended up growing into so much more. Marley didn’t just teach the Grogan’s how to raise a family; he taught them how to be a family. He taught them about friendship, selflessness, optimism, and unconditional love. The uncontrollable dog that was supposed to be just a pet ended up becoming an indispensable piece in the puzzle that was the Grogan family. Humans often believe that they are the only ones who can think and love and prosper on this earth, but with his boundless energy and generosity, Marley may be more excitingly human than any of us can ever hope to be. Work Cited Grogan, John. Marley and Me. New York: HarperCollins Publishers, 2005.

Transport for London A Case Study in Equality - 923 Words

Transport for London: Case Study in Equality Question 1 In todays diverse environment it is crucial to embrace diversity in a continuously evolving international community. Even more day to day industries must continue to promise an environment that understands and promotes diversity in order to best serve and represent the public at large. Thus, even Transport for London, a government agency supervising public transportation must show that they incorporate equality and diversity into their operating practices. Question 2 Transport for London is an esteemed government organization that definitely promotes equality and diversity within the work environment. Every one from Customer Service Representatives to machine Operators who are on the front lines must show a promise to uphold a sense of diversity in the workplace. It is mostly the employees that work with the public the most, like Cashiers and Operators that must reflect the organizations promise to uphold diversity, as they are the ones seen on a daily basis. One of the team members most responsible for promoting equality and diversity within the work place is Stephen Golden, the Head of Equality Inclusion (Transport for London 2012). He is responsible for adapting and creating policy measures the organization can implement in order to better promote equality and diversity within the work environment. 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Digital Piracy Essay - 1225 Words

On the demand side, the digital consumption of media products is accompanied by the emergence of digital piracy. Whilst copying had already been technically feasible during the era of video cassettes, it required certain equipment and piracy behaviour was limited (Waterman et al., 2007). The rise of the computer and World Wide Web, however, simplified the unauthorised duplication and storage of copyrighted content and caused movie piracy to soar substantially (Fetscherin, 2005). Digital piracy can generally occur offline (through the copying of discs and files) and online (through the downloading and sharing of files). A recent study revealed that approximately 24% of global internet traffic is copyright infringing, with peer-to-peer†¦show more content†¦The study, however, disregards the fact that copies of a movie are circulating before and during its theatrical run and this result can, therefore, be questioned. Official sources from the Motion Picture Association of America (MPAA) and other trade organisations frequently report annual profit losses of several billions owed to piracy . Yar (2005) and Dohar and Braithwaite (2002) convincingly question the validity of these reports as they erroneously assume that every consumer of an unauthorised copy would have purchased a ticket to see the film if the copy didn’t exist. Thus, they reject the piracy figures published by industry sources as exaggerated and lobbying efforts . Likewise, Gayer and Shy (2001) point out that data on piracy losses tends to be overestimated because the positive and negative impacts partly offset each other. In this regard, Vany and Walls (2007) attempt to realistically quantify the revenue decline and develop a pioneering model that includes the uncertainty of the industry rather than asking what a movie would have earned in the absence of piracy. They estimate an average loss of $40 million in revenue per pic ture. Piracy, therefore, represents an enormous threat for Hollywood studios. In order to develop strategies that aim to counteract piracy, the parameters and drivers of piracy behaviour on both a micro and macro level need to be analysed. Individually, Waterman et al. (2007)Show MoreRelatedDigital Piracy Is It Really?1081 Words   |  5 Pagesgrowing increase in technology comes the increase in the amount of digital media that is being shared amongst the world. With technology now being the means of communication it becomes easier to help those who do not have access to certain content be able to experience it that might have not had the chance. 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The faster and more efficient the technology, the easier it is to illegally get access to media. Digital piracy is the illegal copying of any digital software without authorization from the sources owners (Zhang, Smith, McDowell, 2009). One of the more common motivations behind committing digital piracy is that many believeRead MoreThe Impact Of Piracy On A Digital Platform2204 Words   |  9 Pagestheir game were using the cracked version that they uploaded† (Klug). These stats are terrifying when trying to make a successful business on a digital platform. Seeing that a majority of industries make some revenue off the internet, piracy is something that must decrease in order for more businesses to make a profit on this relatively new platform. 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Sellers of digital products (ranging from music to software) are actively fighting the availability of pirated copies of their products, but despite mor e sophisticated copy protection, the problem is still out there (Sundararajan 2004). So what exactly constitutes online piracy? Its important to have a working definition, especially when the behaviorRead More Digital Media Piracy Essay2628 Words   |  11 PagesDigital Media Piracy Digital Media; as in software, music, movies, books, and anything else which can be stored in binary representation, which then, can be so conveniently transmitted across the globe over the world wide web to anyone and everyone, with total disregard to any copyright laws what so ever, which is where the piracy part comes in. Probably not too long after the computer was first invited, someone sat down and wrote a useful piece of software, and then not too long after that

Auditing Jimmy Ford and

Questions: 1.Prepare a report to the managing partner of Kinglsey Read that indicates whether or not:Kingsley Read failed to exercise due care in the audit of Plummet TravelPlummet Travel is guilty of contributory negligenceKingsley Read owes a duty of care to the New Zealand parent company. 2.What should Jimmy do? Use the Code of Ethics for Professional Accountants and the American Accounting Association (AAA) Model to help consider your response to this question? Answers: Introduction This particular section deals with the case on Plummet Travel Limited and the auditor Kingsley Read. In this particular section, emphasis has been given on providing recommendations on whether Kingsley Read was following the audit function with due care. Addition to that, it requires recommending on whether Plummet Travel Limited had been involved in contributory negligence of any types (Gay Simnett, 2015). According to the Auditing Standard; Due Care is to be exercised in the planning as well as planning and performance of the audit and preparing the report. This standard requires the independent auditor for planning and performing his or her work with due professional care. This reveals the fact that due professional care mainly imposes responsibility on each professional for acting as per independent auditor who is responsible for observing the standards of flied work as well as reporting. 1. Kingsley Read failed to exercise due care in the audit of Plummet Travel The above statement is completely not true as Kingsley Read had tried every possible ways to audit for the company named as Plummet Travel. Plummet Travel had upgraded its accounting software system to a computer database (Gay Simnett, 2015). Due to this upgradation, Kingsley Read does not have the proficiency to review as well as evaluate the database management system. As he was not aware of how to review the upgraded the system used in the company, he took the assistance of an independent expert who will undertake the role. The independent expert is of the opinion that the system appears to be reliable and that the change of latest accounting system database was correctly carried out by Plummet Travel Limited. The above fact explains that Kingsley Read has tried every possible ways for auditing the new form of systems by attending courses that can familiarize with the features of the upgraded accounting systems to a computer database. Addition to that, Board of Directors was happy to see that Plummet Travel Limited is performing well after upgrading the computer database. Therefore, Kingsley Read was acting with due care as the auditor had carried his work in a professional way. Kingsley Read had acted with professional due care while auditing for Plummet Travel Limited. This has been done by exercising the planning as well as performance at each step in the audit report preparation. Kingsley Read had audited for the company Plummet Travel Limited whereby he plans and performs his work with due professional care. It is noted from the case as Kingsley Read had made attempts for auditing the new accounting computer database that was used by Plummet Travel Limited. Despite having little knowl edge on the new forms of accounting computer database, he took advice from an independent expert and relies upon his conclusion that change had been a positive aspect for the company. Plummet Travel is guilty of contributory negligence The above statement is not true as Plummet Travel Limited has trusted the wordings of their appointed auditors who quarterly audit for each financial year. Plummet Travel Limited was not found guilty of any contributory negligence as the company had review the auditor statement and happy with the figures (Bobek, Hageman Radtke, 2015). Contributory negligence in auditing means purposely neglecting or contributing towards unfair practices that is taking place in the business organization. It is not the case as Plummet Travel Limited Board of Directors had personally reviewed the statement of auditors at the time of Board Meetings. The company had found out that the new system had been in place for 6 months that made the directors happy with the way that was operating. Therefore, it is understood that Plummet Travel Limited was unaware of any unfair misstatement in their financial statements and they are not liable for contributory negligence. Kingsley Read owes a duty of care to the New Zealand Parent Company Kingsley Read acts with due professional due care and are not obliged to pay for negligence to the New Zealand Company. This is because all the necessary actions was undertaken by Kingsley Read starting from taking expert advice, gaining knowledge on new systems by undertaking courses. These are the actions that make Kingsley Read acting with due care and working for the benefits of Plummet Travel in every means (Bobek, Hageman Radtke, 2015). 2. American Accounting Association Model Decision making process Facts identification The fact from the case is that Jimmy was of the opinion that Engines International Limited was using a questionable method for revenue recognition that cannot be considered as the appropriate method to use in the upcoming financial years. Jimmy discussed the matter with the Senior audit partner but the answer given to him was that the method had been used for 10 years and is appropriate Jimmy wants to include a disserting statement in the audit working papers but the audit partner refuses to permit such kind of statement. Rather, she showed willingness in writing a letter to Jimmy acknowledging full responsibility for the audit. Finally, the audit partner refuses to make Jimmy her audit partner for the company. Therefore, the fact that is identified from the case is that there is issue with the revenue treatment that is adopted by EI in their business operations Defining the ethical issues Ethical issue that is identified in the case is that there was disagreement between the statement made by Jimmy and the Senior Auditor. Ethical issue identified in this case whether Jimmy has listened to the Senior Auditor or not. Addition to that, whether actually Jimmy should listen to the Senior Auditor in the particular situation where both the auditors disagreed regarding the unquestionable revenue treatment that has been investigated by ASIC. Identification of major principles, rules and values Code of Ethics is statement of principles as well as expectations that governs individual behavior organizational behavior in the conduct of internal auditing (Bobek, Hageman Radtke, 2015). The purpose of the Code of Ethics is to promote the ethical culture in the profession of internal auditing. Code of ethics is essential as well as appropriate for the profession of internal auditing as it is on the trust placed in its objective assurance in relation with risk management, governance and control. Code of Ethics provides four principles as well as rules of conduct under the category named as: Integrity, Objectivity, Confidentiality and competency (Cameron O'Leary, 2015). The rules of conduct mainly describe the behavior norms as expected from the internal auditors. Some rules help in interpreting the principles into practical implications as well as intended to guide the ethical conduct of internal auditors. The Code of Ethics mainly provides guidance to the internal auditors who serve others. Internal auditors refer to Institute members for providing internal auditing services within the definition of internal auditing. Applicability and Enforcement- Code of Ethics is applied to both individuals as well as entities those provide internal auditing services (Cockrell, Stone and Wier, 2017). In case of Institute members, breaches of the code of ethics will be evaluated as well as administered in accordance to the Institute Disciplinary Procedures. If a particular conduct is not mentioned in the Rules of Conduct, it does not prevent it from being unacceptable or discreditable where member is liable to disciplinary action. American Accounting Association Model This model comes from a report for the AAA that is written by Langenderfer and Rockness in the year 1990. Scenario for the AAA Model An auditor uncovers an irregular cash payment as well as receives an unsatisfactory explanation for it that comes from client finance director. This model suggests a logical seven step process for conducting the decisions as it takes ethical issues into account (Gay Simnett, 2015). Steps: The first step is to establish the facts of the case by ensuring that there is no ambiguity about what is under consideration. The second step is to identify the ethical issue in the case by asking what are the issues at stake The third step requires identifying the norms by placing the decisions in its social, ethical as well as professional behavior context. In this, professional code of ethics are taken into consideration by discussing on the norms, principles and values The forth step is to identify the alternative course of action by stating each consideration of the norms The fifth step is to select the best course of action The sixth step is to consider the consequences of the outcomes The final step is take the decisions According to American Accounting Association (AAA) Model, it is noted that acting in the public interest takes into consideration where accountants need to have legitimate interest of clients, financial institutions, employers, business, employees as well as financial community that relies upon the integrity and objectivity of the accounting profession (Gay Simnett, 2015). This is to support the proprietary as well as orderly function of business. The dependence actually imposes public interest accountability on the accounting occupation. It is responsibility of the professional accountants for acting according to the public interest, reasonable and informed public perception at the time of deciding whether to believe with the appointment or meeting that bears in mind to the stage of public interest of business entities. Professional Accountants has to comply with the basic principles that includes: Integrity- This principle means professional accountants needs to be straightforward as well as honest in all the professional and business relations. Objectivity- This principle means that professional accountants cannot be bias in any particular situation, give rise to conflicts of interest as well as undue authority of others that will override specialized or commerce judgment in any case. Professional competence and due care- This particular principle means that professional accountants has to maintain essential professional skills as well as knowledge to that level where they can guarantee that a client or employer receives the experienced professional services. The services depend upon the current developmental practices, techniques and legislation as well as act that are diligently followed in accordance with the applied technical as well as professional standards. Confidentiality- This particular principle means that the professional accountants need to admiration the privacy of information that is acquired as a consequence of maintaining qualified as well as trade relationships. They cannot reveal any information to the third parties without proper and special power unless there is a legal or proficient right or duty for disclosing the information or using the information for personal benefit of the professional accountants or third parties. Professional behavior- This particular principle means that the professional accountants should obey with the pertinent laws as well as policy so that they can avoid any accomplishment that discredits the accounting occupation in the near future. From the above fundamental principles, the ethical case on Jimmy would comply with the: Objectivity- In this case, conflict of interest is taking place between Senior Audit Partner and Jimmy that is actually hampering the professional or business judgment for the company EI. Professional competence and due care- In this case, there is disagreement between the Senior Audit Partner and Jimmy. This means the Senior Audit partner do not have the essential professional attitude and skills in handling the matters as it is negatively affecting the company for which they are auditing and they cannot get required professional services in this type of conflict. They should understand the technical and professional standards of handling matters of audit where company relies upon their professional advices and services. Professional behavior- Senior Audit partner lacks the professional behavior and failed to comply with the laws and system at the same time. Specifying the alternatives After reading the Code of Ethics for Professional Accountants, it can be understood that the given case on ethics has two alternative options that needs to taken into consideration by Jimmy before getting into final course of action. The first option that Jimmy will have is agreeing with what Senior Auditor argued, that is, there is no issue with the method adopted by EI in terms of revenue treatment. The second option that Jimmy will have is not agreeing with the Senior Auditor and stick to the point as found out at the time of audit that is there is questionable method of recognizing revenues as investigated by ASIC. Comparing values and alternatives After evaluating the alternatives, Jimmy should compare the values of both the alternatives and decide over the best option that needs to be adopted for future activities. Jimmy should select the second alternative that state not agreeing with the matter pointed out by the Senior Auditor. Assessing the consequences If Jimmy selected the first option, then he would have charged legal actions by the Senior Auditor of the firm. As Jimmy has selected the second option, he can now convey his issue to the Senior Management of Fitzgerald Milhouse Chartered Accountants. If guidance is not provided by the Senior management, then further Jimmy can convey his matter to Corporate Governance. Jimmy can even go to shareholders and then to the regulatory bodies to get his matter solved and takes legal action on the Senior Audit partner. Making the final decision Jimmy made the final decision that he will not agree to the statement of Senior Audit Partner and take the corrective course of action. Conclusion At the end of the report, it is analyzed that Kingsley, the legal advisor had acted with due care in carrying out the auditing for the company named as Plummet Travel Limited. On the contrary, Plummet Travel Limited was not involved in any contributory negligence as the company had involve in auditing their financial statement and found out that upgrading to the new systems actually help the company for better operations. Therefore, both the legal advisor and the company are not to found guilty in this case as they were constantly concerned with the actions undertaken and the consequences thereafter. This reveals the fact that the company does not have to be concerned or pay to the New Zealand Company because of any kind of obligatory negligence. References Bobek, D. D., Hageman, A. M., Radtke, R. R. (2015). 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